TaxTMI 
TaxTMI 
Nagaland Goods and Services Tax (Sixth Amendment) Act 2022
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....ct may be called the Nagaland Goods and Services Tax (Sixth Amendment) Act, 2022. (b) It shall extend to the whole of Nagaland. (c) It shall come into force on such date as the State Government may, by notification appoint. 1. Amendment of section 16.-In the Nagaland Goods and Services Tax Act, 2017 (hereinafter referred to as the Nagaland Goods and Services Tax Act), in section 16,- (a) in sub-section (2),- (i) after clause (b), the following clause shall be inserted, namely :- "(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted ;" ; (ii) in clause (c), the word, figures and letter "or section 43A" shall be....
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.... (iii) the first proviso shall be omitted ; (iv) in the second proviso, for the words "Provided further that", the words "Provided that" shall be substituted ; (v) in the third proviso, for the words "Provided also that", the words "Provided further that" shall be substituted ; (b) sub-section (2) shall be omitted ; (c) in sub-section (3),- (i) the words and figures "and which have remained unmatched under section 42 or section 43" shall be omitted ; (ii) in the first proviso, for the words and figures "furnishing of the return under section 39 for the month of September", the words "the thirtieth day of November" shall be substituted ; (d) after sub-section (3), the following sub-section sha....
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....ipient ; and (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,- (i) by any registered person within such period of taking registration as may be prescribed ; or (ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed ; or (iii) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by....
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....sions of sections 37 and 38, if, the word "Where" shall be substituted ; (ii) in the proviso, for the words "the due date for furnishing of return for the month of September or second quarter", the words "the thirtieth day of November" shall be substituted ; (d) in sub-section (10), for the words "has not been furnished by him", the following shall be substituted, namely :- "or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him : Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish ....
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....and figures "or section 38" shall be omitted ; (c) after the words and figures "section 39 or section 45", the words and figures "or section 52" shall be inserted. 10. Amendment of section 48.-In section 48 of the Nagaland Goods and Services Tax Act, in sub-section (2), the words and figures ", the details of inward supplies under section 38" shall be omitted. 11. Amendment of section 49.-In section 49 of the Nagaland Goods and Services Tax Act,- (a) in sub-section (2), the words, figures and letter "or section 43A" shall be omitted ; (b) in sub-section (4), after the words "subject to such conditions", the words "and restrictions" shall be inserted ; (c) for sub-section (10), the following sub-section shall be substituted....
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....d shall be deemed to have been substituted with effect from the 1st day of July 2017, namely :- "(3) Where the input tax credit has been wrongly availed and utilised, the registered person shall pay interest on such input tax credit wrongly availed and utilised, at such rate not exceeding twenty-four per cent, as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be prescribed.". 13. Amendment of section 52.-In section 52 of the Nagaland Goods and Services Tax Act, in sub-section (6), in the proviso, for the words "due date for furnishing of statement for the month of September", the words "thirtieth day of November" shall be substituted. 14. A....